Arkansas Auctioneer Taxation

Arkansas Code Annotated
Title 17. Professions, Occupations, and Businesses
Subtitle 2. Nonmedical Professions (Chapters 10 to 79)
Chapter 17. Auctioneers (Refs & Annos)
Subchapter 1. General Provisions (Refs & Annos)

§ 17-17-107. Taxation by municipality; requirement

No person following for a livelihood the profession of an auctioneer shall be taxed or made liable to pay any municipal or other corporation tax or license fee for the privilege of following or carrying on the profession by a municipality unless that person maintains a business office within that municipality.

Cite as Ark. Code Ann. § 17-17-107